TY - JOUR AB - Recent research in the public finance literature has developed a new model for the analysis of tax structures. Unlike the traditional income elasticity methodology, this model examines a structure in terms of its growth rate and volatility of receipts. Once a structure is analyzed, the model demonstrates how revenue volatility may be reduced without sacrificing the rate of growth of receipts. This study applies this special methodology to the indirect tax structure of Turkey, in order to demonstrate how revenue instability can be minimized in a developing country. Results of the empirical analysis show how the indirect tax structure could be modified to obtain an acceptable rate of growth and volatility in receipts, to support essential government services. VL - 13 IS - 1 SN - 1086-7376 DO - 10.1108/eb028688 UR - https://doi.org/10.1108/eb028688 AU - GRADY PERDUE D. PY - 1990 Y1 - 1990/01/01 TI - TRADE‐OFF IN STABILITY AND GROWTH: CASE STUDY OF INDIRECT TAXES IN TURKEY T2 - Studies in Economics and Finance PB - MCB UP Ltd SP - 12 EP - 30 Y2 - 2024/03/29 ER -